Activity Cost Pool	Estimated Overhead Costs	Product - PD-88	Product - ND-76	Total
Purchase orders	$24,000	46	34
Direct material movement	$145,215	350	280
Machinery Setups	$16,640	22	10
General factory	$361,800	2080	1940
Activity Cost Pool	Estimated Overhead Costs	Expected Activity	Activity Rate
Purchase orders	$24,000	-
Direct material movement	$145,215	-
Machinery Setups	$16,640	-
General factory	$361,800	-
The overhead cost charged to each product is:
	Product - PD-88		Product - ND-76
	Activity	Amount	Activity	Amount
Total Units produced and sold	423		288
Purchase orders	6		14
Direct material movement	43		32
Machinery Setups	3		8
General factory	49		65
Total overhead cost
Overhead cost per unit: